Pam and John file a joint income tax return.
John is a full-time student who is pursuing his Ph.D. inPsychiatry. He earned no income during 2016, but did receive a $25,000 tuition scholarship.
Pam, a teacher in the local school district, received a salary of $32,000. The school district paid her medical insurancepremiums of $6,900 and provided her with group term life insurance coverage of $40,000. The premiumsattributable to her coverage equaled $160.
Pam and John also received dividends from National Motor Company of $4,600 and interest on State ofCalifornia bonds of $2,850. They had itemized deductions of $9,100.
During the current year Pam received a child support payment from her ex-husband, Larry, of $4,000 fortheir 11-year-old son. The son lives with Pam and John.
Compute Pam and John's taxable income for 2016.